Introduction

Secretary, as the Chief Accounting Authority of the Ministry of Civil Aviation, is responsible for accounting functions through and with the assistance of the Additional Secretary & Financial Adviser (AS&FA) and the Chief Financial Controller. The Chief Financial Controller works in the capacity of representative of the Controller General of Accounts as the Head of the Department (HOD) of the Accounting Organization under the Integrated Financial Scheme and is assisted by the Financial Controller and Assistant Financial Controller.

The Accounting Organisation of Ministry of Civil Aviation comprises the Principal Accounts Office, Internal Audit Wing, two local Pay & Accounts Offices (PAO) at Delhi, viz. PAO-Secretariat and PAO- Director General of Civil Aviation (DGCA); and three outstation/regional PAOs located at Mumbai, Kolkata and Chennai headed by Accounts Officer/ Sr. Accounts Officer.

CHIEF FINANCIAL CONTROLLER IS:

• The Principal Adviser on Accounting matters to the Ministry of Civil Aviation
• Responsible for establishing and managing technically sound Management Accounting System
• Responsible for preparation and submission of the account of the Ministry of Civil Aviation in the prescribed Performa to the O/o Controller General of Accounts.
• Responsible for exchequer control and internal audits.

The Chief Financial Controller’s (CFC) organisation discharges its above responsibilities through the Principal Accounts Office and five Pay & Accounts Offices.

The PRINCIPAL ACCOUNTS OFFICE (MCAT) is common to the following Ministries of the Government of India:

• Ministry of Civil Aviation
• Ministry of Tourism

The PRINCIPAL ACCOUNTS OFFICE is a bridge between Civil Ministry and Office of the Controller General of Accounts (CGA). Principal Accounts Office is responsible for consolidation of monthly and annual accounts received from various regional Pay and Accounts Offices and their submission to the office of the CGA. The Principal Accounts Office prepares the monthly accounts to be rendered timely to the office of the Controller General of Accounts. It also prepares the APPROPRIATION ACCOUNTS and the STATEMENT OF CENTRAL TRANSACTIONS and the material for the FINANCE ACCOUNT OF THE UNION GOVERNMENT (CIVIL) for the Ministry.

The PAY &ACCOUNTS OFFICES (PAO) are the basic units of the Departmentalized Accounting Organisation. Main functions of PAOs are as follows:

• Pre-check and payment of all bills, including those of loans and grant-in-aid, submitted by respective DDOs.
• Post check of bills paid by the cheque drawing DDOs.
• Maintenance of broadsheets of GPF, Long Term Loans and Advances and DDS&R heads.
• Authorization of Pension and other retirement benefits of employees of ministry and subordinate/ attached offices.
• Issue of quarterly letters of credit to the Cheque Drawing DDOs